- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.69 | -2.97 | 77.7 | -8.31 | 50.21 | -7.14 | 34.79 | 115.28 | 1.43 | 6599.34 | 134.09 | 12.82 | 2.32 | -40.05 |
| 2022 (9) | 0.71 | -7.39 | 84.74 | -20.51 | 54.07 | 594.99 | 16.16 | 0 | 0.02 | 0 | 118.85 | 3.39 | 3.87 | 176.43 |
| 2021 (8) | 0.77 | 7.11 | 106.6 | 18.81 | 7.78 | -22.2 | -0.94 | 0 | 0.00 | 0 | 114.95 | -4.8 | 1.40 | -22.65 |
| 2020 (7) | 0.72 | 15.46 | 89.72 | 71.75 | 10.0 | -61.36 | 2.59 | -77.63 | 0.00 | 0 | 120.75 | -0.54 | 1.81 | -82.94 |
| 2019 (6) | 0.62 | 14.09 | 52.24 | 50.59 | 25.88 | -38.2 | 11.58 | -74.31 | 0.00 | 0 | 121.41 | -12.94 | 10.61 | 150.24 |
| 2018 (5) | 0.55 | -11.9 | 34.69 | 2.88 | 41.88 | 182.97 | 45.08 | 18.73 | 0.00 | 0 | 139.45 | 8.37 | 4.24 | -33.75 |
| 2017 (4) | 0.62 | 9.4 | 33.72 | 14.54 | 14.8 | 48.89 | 37.97 | 762.95 | 0.00 | 0 | 128.68 | 1.24 | 6.40 | 32.51 |
| 2016 (3) | 0.57 | 5.1 | 29.44 | -23.83 | 9.94 | -73.5 | 4.40 | -89.41 | 0.00 | 0 | 127.11 | -7.59 | 4.83 | -61.17 |
| 2015 (2) | 0.54 | -12.83 | 38.65 | -11.78 | 37.51 | 17.11 | 41.55 | -59.03 | 0.32 | -0.85 | 137.55 | 5.14 | 12.44 | 61.35 |
| 2014 (1) | 0.62 | 10.58 | 43.81 | 41.6 | 32.03 | 8.83 | 101.41 | 48.65 | 0.32 | 0 | 130.83 | -6.11 | 7.71 | 142.45 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.71 | -1.15 | 4.06 | 81.08 | -5.04 | 12.47 | 10.49 | -74.31 | -90.19 | 8.33 | 124.61 | 3688.06 | 130.80 | 1.57 | 4.41 | 2.39 | -58.0 | -15.85 |
| 24Q2 (19) | 0.72 | 1.04 | -4.17 | 85.38 | -0.47 | -4.79 | 40.84 | 1183.29 | 408.59 | 3.71 | 1586.51 | -27.33 | 128.78 | -0.84 | 11.9 | 5.69 | 267.1 | 66.86 |
| 24Q1 (18) | 0.71 | 2.96 | -0.9 | 85.78 | 10.4 | -0.71 | -3.77 | 12.93 | -12466.67 | 0.22 | 0.0 | 40.4 | 129.87 | -3.15 | 10.01 | 1.55 | -33.19 | -24.02 |
| 23Q4 (17) | 0.69 | 1.2 | -2.97 | 77.7 | 7.78 | -8.31 | -4.33 | -104.05 | -128.81 | 0.22 | 0.0 | 40.4 | 134.09 | 7.03 | 12.82 | 2.32 | -18.31 | -40.05 |
| 23Q3 (16) | 0.68 | -8.97 | -5.27 | 72.09 | -19.61 | -19.61 | 106.91 | 1231.38 | 8123.85 | 0.22 | -95.69 | -78.01 | 125.28 | 8.85 | 6.65 | 2.84 | -16.72 | -26.42 |
| 23Q2 (15) | 0.75 | 4.49 | 5.26 | 89.68 | 3.81 | 6.26 | 8.03 | 26866.67 | -64.3 | 5.10 | 3158.36 | 0 | 115.09 | -2.51 | -2.42 | 3.41 | 67.16 | -19.58 |
| 23Q1 (14) | 0.72 | 0.81 | -2.32 | 86.39 | 1.95 | -7.78 | -0.03 | -100.2 | -100.15 | 0.16 | 0.0 | 0 | 118.05 | -0.67 | -1.18 | 2.04 | -47.29 | -19.69 |
| 22Q4 (13) | 0.71 | -1.2 | -7.39 | 84.74 | -5.5 | -20.51 | 15.03 | 1056.15 | 21371.43 | 0.16 | -84.34 | 0 | 118.85 | 1.17 | 3.39 | 3.87 | 0.26 | 176.43 |
| 22Q3 (12) | 0.72 | 1.15 | -5.31 | 89.67 | 6.24 | -13.27 | 1.30 | -94.22 | 139.04 | 1.00 | 0 | 0 | 117.47 | -0.41 | 1.29 | 3.86 | -8.96 | 267.62 |
| 22Q2 (11) | 0.71 | -3.04 | -3.98 | 84.4 | -9.91 | -16.72 | 22.49 | 13.7 | 17200.0 | 0.00 | 0 | 0 | 117.95 | -1.26 | -0.21 | 4.24 | 66.93 | 324.0 |
| 22Q1 (10) | 0.74 | -4.42 | 0.19 | 93.68 | -12.12 | -4.29 | 19.78 | 28157.14 | 2809.59 | 0.00 | 0 | 0 | 119.46 | 3.92 | 0.38 | 2.54 | 81.43 | 202.38 |
| 21Q4 (9) | 0.77 | 1.02 | 7.11 | 106.6 | 3.1 | 18.81 | 0.07 | 102.1 | -99.21 | 0.00 | 0 | 0 | 114.95 | -0.88 | -4.8 | 1.40 | 33.33 | -22.65 |
| 21Q3 (8) | 0.76 | 2.57 | 18.28 | 103.39 | 2.02 | 98.14 | -3.33 | -2661.54 | -426.47 | 0.00 | 0 | 0 | 115.97 | -1.89 | -11.62 | 1.05 | 5.0 | -75.97 |
| 21Q2 (7) | 0.74 | 1.17 | 16.13 | 101.34 | 3.53 | 84.19 | 0.13 | 117.81 | 107.83 | 0.00 | 0 | 0 | 118.20 | -0.68 | -10.86 | 1.00 | 19.05 | -90.99 |
| 21Q1 (6) | 0.74 | 2.18 | 18.03 | 97.88 | 9.09 | 85.1 | -0.73 | -108.24 | -126.35 | 0.00 | 0 | 0 | 119.01 | -1.44 | -12.38 | 0.84 | -53.59 | -93.7 |
| 20Q4 (5) | 0.72 | 11.56 | 15.46 | 89.72 | 71.94 | 71.75 | 8.86 | 768.63 | -35.84 | 0.00 | 0 | 0 | 120.75 | -7.98 | -0.54 | 1.81 | -58.58 | -87.69 |
| 20Q3 (4) | 0.65 | 0.7 | 0.0 | 52.18 | -5.16 | 0.0 | 1.02 | 161.45 | 0.0 | 0.00 | 0 | 0.0 | 131.22 | -1.04 | 0.0 | 4.37 | -60.63 | 0.0 |
| 20Q2 (3) | 0.64 | 2.82 | 0.0 | 55.02 | 4.05 | 0.0 | -1.66 | -159.93 | 0.0 | 0.00 | 0 | 0.0 | 132.60 | -2.38 | 0.0 | 11.10 | -16.73 | 0.0 |
| 20Q1 (2) | 0.62 | -0.05 | 0.0 | 52.88 | 1.23 | 0.0 | 2.77 | -79.94 | 0.0 | 0.00 | 0 | 0.0 | 135.83 | 11.88 | 0.0 | 13.33 | -9.32 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 52.24 | 0.0 | 0.0 | 13.81 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 121.41 | 0.0 | 0.0 | 14.70 | 0.0 | 0.0 |
